הלכה על יומא 171:15

That He prohibited us from desecrating [God's] name. And that is the opposite of the sanctification of [God's] name, the explanation of which preceded in the ninth of the Positive Commandments. And that is His, may He be blessed, saying, "And you shall not desecrate My holy name" (Leviticus 22:32). And this sin is divided into three parts - two that are general (for all) and one which is specific. Indeed the first of the general ones is anyone who it was demanded of him that he transgress one of the commandments at the time of a religious persecution (shemad) - and the persecutor had in mind to make him sin - whether one of the light commandment or [one] of the weighty commandments; or one who it was demanded of him that he transgress with regards to idolatry, sexual immorality or murder, even if it was not at the time of a religious persecution. Behold [such a one] is obligated to release himself and be killed, and not to transgress - as we explained in the ninth of the Positive Commandments. But if he transgressed and was not killed, he has already desecrated [God's] name and violated this negative commandment. And if the transgressor was in a public place - meaning [in front of] ten Israelites - he has already desecrated [God's] name in public. And he has violated the negative commandment of, "And you shall not desecrate My holy name," and his sin is very great. However he is not lashed, as he was under duress. For a court may only administer the punishment of lashes or a death penalty when volitional - willingly, with witnesses and a warning. And the language of the [Sifra] (Sifra, Kedoshim, Section 4:5) about the one who gives of his offspring to Molekh - "And I will set My face against that man" (Leviticus 20:3): They said, "'That [man],' and not one under duress, and not one inadvertent and not one mistaken." Behold it has already been made clear to you that one who worships an idol under duress is not liable for excision nor - all the more so - a death penalty of the court. But he has transgressed [the prohibition of] desecration of [God's] name. And the second part that is also general is when a man does a sin for which he has no desire and no benefit, but rather intends [to show] rebellion or the removal of the yoke of the kingdom of Heaven with his action. Behold this one also desecrates [God's name] and is lashed. And hence He said, "[You shall not swear falsely by My name,] and desecrate the name of your God" (Leviticus 19:12). For this one intends to anger [God] with this matter, and he has no physical benefit with it. And the specific part is when a man known for his virtue and goodness does a certain action that appears like a transgression in the eyes of the masses; such that it is not appropriate for someone esteemed to do this type of action, even though the action is permissible. And that is their saying (Yoma 86a), "What are the circumstances of the desecration of [God’s]name? [Rav said,] 'For example, [someone like] me, if I take meat from a butcher and do not give him money immediately.' [...] Rabbi Yochanan said, 'For example, [someone like] me, if I would walk four cubits without Torah and without tefillin.'" And this command was already repeated, when He said, "and do not desecrate the name of the Lord." And the regulations of this commandment have already been explained in Pesachim, in Sukkah and in Yoma. (See Parashat Emor; Mishneh Torah, Foundations of the Torah.)

The second collective part is when a person commits a sin without desire for it or pleasure; but [rather] with his action, he intends to anger [God]. This is also profaning the Name of the Heavens and he is lashed. And therefore it stated (Leviticus 19:12), 'And you shall not swear falsely in My name and profane the Name of your God.' As this one displays the causation of anger with this thing, since there is no physical pleasure in it. And the part which is upon the individual is when a person who is famous for acts of kindness and good deeds commits an act which appears to the public as a sin, such that this act is unfitting for a pious person like this to do - even if it is a permissible act, he has profaned the Name. And this is [the understanding of] their, may their memory be blessed, saying (Yoma 86a), 'How is profaning the Name? [...] "Such as if I purchase meat from the butcher and do not give him money immediately." [...] Rabbi x said, "Such as if I walk four ells without tefillin and without words of Torah."' And this negative commandment is already repeated elsewhere and it is stated (Leviticus 18:21), 'and you shall not profane the Name of your God, I am the Lord.'" To here [are his words.]